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Tax cases

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Treatment of digital editions of newspapers premium icon

News Corp UK and Ireland Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 24 December 2019

 
10 Jan 2020
No records to support research and development tax credit claim premium icon

Teksolutions-Inc Ltd (TC7456)

 
03 Jan 2020
Entitlement to agricultural and business property reliefs on farm business premium icon

W Charnley and M Hodgkinson as executors of the estate of T Gill (deceased) (TC7425)

 
02 Jan 2020
Claim for enterprise zone allowances premium icon
R (on the application of Cobalt Data Centre 2 LLP and others) v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 November 2019 
02 Jan 2020
Interest in possession created in a will premium icon

M Vincent (TC7432)

 
02 Jan 2020
VAT treatment of matchmaking services provided to non-EU customers premium icon

Gray and Farrar International LLP (TC7457)

 
02 Jan 2020
Additional dwelling supplement not repayable because both partners had not owned both properties premium icon
 J Wallace and L Hogg (FTSTC13)
16 Dec 2019
Conditions for the issue of the follower notices premium icon

R (on the application of A Locke) v CRC, Court of Appeal, 7 November 2019

 
12 Dec 2019
No white Christmas for skiing company premium icon

Snow Factor Ltd and Snow Factor Training Ltd (TC7439)

 
12 Dec 2019
Ordinary meaning of period of ownership premium icon

Higgins v CRC, Court of Appeal, 4 November 2019

 
12 Dec 2019
Irrelevant matters taken into account before security notices issued premium icon

Tower Hire and Sales Ltd (TC7423)

 
05 Dec 2019
Loss claim on the basis a payment was a qualifying loan premium icon

S Flashman (TC7419)

 
05 Dec 2019
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Small income tax cut for low earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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